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15 results for “reassessment”+ Section 281clear

Sorted by relevance

Delhi395 Mumbai304 Bangalore143 Jaipur128 Chennai55 Kolkata49 Surat47 Chandigarh38 Hyderabad27 Guwahati25 Allahabad20 Pune19 Agra18 Indore17 Nagpur15 Jodhpur15 Ahmedabad13 Visakhapatnam12 Raipur12 Rajkot11 Patna11 Lucknow8 Cuttack7 Amritsar6 Karnataka4 Telangana3 Cochin3 A.K. SIKRI ROHINTON FALI NARIMAN1 Calcutta1 Dehradun1 SC1

Key Topics

Section 143(3)50 Section 153A18 Addition to Income14 Section 1459 Section 1476 Section 80I5 Section 1324 Section 10(38)4 Section 2503 Disallowance

RAJ KUMAR GOLECHA,PALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, AAYKAR BHAWAN, JODHPUR

In the result, appeal of the assessee is allowed

ITA 515/JODH/2023[2014-15]Status: DisposedITAT Jodhpur10 Mar 2025AY 2014-15

Section 10(38)Section 132Section 132(4)Section 139(1)Section 142(1)Section 143(3)Section 153ASection 250

281 has observed as under :\n\"..... The requirement of assessment or reassessment under the said section\nhas to be read

3

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 140/JODH/2023[2018-19]Status: DisposedITAT Jodhpur09 Aug 2023AY 2018-19

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 801ASection 80I

281 ITR 394/151 Taxman 41 (Delhi)) 19 Nahar Colours and Coatings Private Ltd 5.6. Records were filed before Assessing Officer. A detailed questionnaire was also issued by Assessing Officer a reply was filed by assessee, but Assessing Officer did neither apply his mind nor did he conduct an enquiry into matter although he recorded in note-sheet that reply filed

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

ITA 1/JODH/2022[2010-11]Status: DisposedITAT Jodhpur02 Aug 2023AY 2010-11

Section 143(1)Section 147Section 68

reassessment proceedings an invalid........” iv] On the identical facts the Hon’ble ITAT Agar Bench in the case of Shri. Raj Singh Vs ITO (ITAT Agra) ITA No. 408/Agra/2018 Date of Order : 22/03/2019 "29. The text of the reasons recorded do proves that virtually there has been no application of mind by the learned Assessing officer so as to form

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

ITA 2/JODH/2022[2011-12]Status: DisposedITAT Jodhpur02 Aug 2023AY 2011-12

Section 143(1)Section 147Section 68

reassessment proceedings an invalid........” iv] On the identical facts the Hon’ble ITAT Agar Bench in the case of Shri. Raj Singh Vs ITO (ITAT Agra) ITA No. 408/Agra/2018 Date of Order : 22/03/2019 "29. The text of the reasons recorded do proves that virtually there has been no application of mind by the learned Assessing officer so as to form

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 153Section 153ASection 250

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during search under section 132 or requisition under section 132A of the Act, 1961 in the case of the assessee. 37. The Ld. AR further

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 144/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19

Section 143(3)Section 145Section 153A

281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 167/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17

Section 143(3)Section 145Section 153A

281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 168/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18

Section 143(3)Section 145Section 153A

281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 169/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19

Section 143(3)Section 145Section 153A

281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16

Section 143(3)Section 145Section 153A

281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 139/JODH/2022[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13

Section 143(3)Section 145Section 153A

281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15

Section 143(3)Section 145Section 153A

281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 142/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17

Section 143(3)Section 145Section 153A

281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18

Section 143(3)Section 145Section 153A

281 CTR (Del) 45 " Meghmani Organics Ltd. vs. DCIT 129 TTJ 255 (Ahd) " Anil Kumar Bhatiya vs. ACIT (2010) 1 ITR (Trib) 484 (Delhi) " Anil Mahavir Gupta vs. ACIT 182 TTTJ (Mum) 265 " Smrutisudha Nayak vs. UOI (2021) 5 NYPCTR 951 (Ori) " PCIT vs. Bhadani Financiers P Ltd (2021) 5 NYPCTR 771 (Delhi) " CIT vs. Deepak Kumar Agarwal

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14

Section 132Section 145(3)Section 153ASection 234ASection 250

section 145 are not found to\nbe relevant in the facts of this case. The AO has not disturbed the book results as the cash\ntransactions are not part of regular books of accounts.\nThe ld CIT(A) has also tried to distinguish the decisions relied upon. Thus on the\nbasis of above observations the ld. CIT(A) confirmed